The research on corporate valuation based on book value was derived from the conception of residual income and developed by Ohlson creatively by the presentation of Residual Income Model (RIM).

• 以账面价值为基础的企业价值研究，始于剩余收益（Residual Incom）概念的提出，以及Ohlson将其创造性地应用于企业价值评估并提出了剩余收益模型（RIM）。